What province did you live in on December 31

For tax purposes, you file a return based on the province or territory you live in or are considered a factual resident of as on December 31. The Canada Revenue Agency (CRA) (and Revenu Québec, if applicable), uses this information to calculate your and your spouse's or common-law partner's (if applicable) provincial taxes and credits. The provincial amounts applicable to your situation are calculated based on your province help you get the maximum credits available to you.

Let’s say you moved permanently from Alberta to Ontario during the year, you will need to file a federal and Ontario tax return (even if you moved to Ontario at the end of the year). You’ll only be entitled to receive the Ontario benefits and credits that apply to your situation and not those from Alberta. Keep in mind, you’ll still need to include any tax slips (such as a T4) that you’ve received from your employer back in Alberta on your return.

If you moved temporarily from one province to another for work or to go to school, the CRA considers your province of residence to be the one where you have the most significant residential ties (such as a home, spouse or common-law partner, or dependants). For example, if you moved from Alberta to Ontario for work and your spouse and children continue to live in Alberta in the home you own, your province of residence is Alberta. If you usually live in Alberta but are going to school in Ontario, your province of residence is Alberta.

Note: Other residential ties that can help determine your residency include:

  • Personal property such as a car or furniture
  • Economic ties such as bank accounts
  • Driver’s licence
  • Health insurance with the province or territory
  • Social ties such as memberships in recreational or religious organizations

If, as on December 31, you were working, travelling or vacationing, or going to school outside Canada, or were commuting daily or weekly from Canada to your place of work in the United States, and you maintained residential ties in Canada, you are considered a factual resident of Canada. You’ll need to file a return based on the province or territory you have residential ties in. In order to file your return, you need to have a Canadian mailing address.

If you moved outside of Canada and are considered a deemed resident or a non-resident of Canada, you won’t be able to file your return with us online. However, many of our H&R Block offices can do these types of returns. Use our office locator to contact the one nearest to you.